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The tax treatment of losses under the proposed Common Consolidated Corporate Tax Base Directive Jeanette Calleja Borg

By: Calleja Borg, Jeanette.
Material type: ArticleArticlePublisher: 2013Subject(s): IMPUESTOS | BASE IMPONIBLE COMÚN CONSOLIDADA | PERDIDAS | UNION EUROPEA | SOCIEDADES In: Intertax v. 41, n. 11, November 2013, p. 581-587
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OP 2141/2013/11-3 (Browse shelf) Available OP 2141/2013/11-3

Accesible también en línea a través de la Biblioteca del Insituto de Estudios Fiscales. Conclusión. Resumen.

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